The following pages contain templates to request penalty abatement on behalf of your clients when certain criteria are met. To make the process easier, start with a sample letter to the IRS to waive penalties and then customize it with your own details.Learn the 5 steps that tax resolution specialists must use to craft and submit a successful IRS First Time Penalty Abatement letter. Find out about the IRS First Time Penalty Abatement policy and if you qualify for administrative relief from a penalty. This article discusses the basic penalty rules and then concentrates on the effect of a taxpayer's reliance on a tax professional. File a final return if you have been filing Form 720 and you: 1. Go out of business, or. 2. Visit the official site for the Nevada Department of Taxation. Power of Attorney Form (2848) can be found on the IRS Website.